We look at the division of 39438491 by 517 
We're looking to find how many times 517 goes into 39438491.

Let's proceed to step 1:
517 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 517

Moving on to step 2:
The number 517 fits into 39 0 times, leaving a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 517

Going ahead to step 3:
If we divide 394 by 517, we get 0 and a remainder of 394.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 394, we end up with 394.
Fetch the next digit (3) from the dividend, attach it to 394 and continue: 3943 / 517

On to step 4:
517 goes into 3943 7 times with a remainder of 324.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we subtract 3619 from 3943, we get 324.
Bring next digit (8) of the dividend behind the 324 and repeat the process: 3248 / 517

Let's proceed to step 5:
When dividing 3248 by 517, we get 6 with a remainder of 146.
Put 6 as the next digit of the answer. 
Result so far: 76.0
Subtracting 3102 from 3248 leaves us with 146.
Grab the next digit (4) from the dividend, add it to 146, then carry on: 1464 / 517

On to step 6:
The number 517 fits into 1464 2 times, leaving a remainder of 430.
Write down 2 as next digit of the result. 
Result so far: 762.0
Deduct 1034 from 1464 and we're left with 430.
Take the next digit (9) from the dividend and append it to 430, then repeat: 4309 / 517

On to step 7:
4309 divided by 517 is 8 with a remainder of 173.
Put 8 as the next digit of the answer. 
Result so far: 7628.0
Subtract 4136 from 4309 to get 173.
Include the next digit (1) from the dividend after 173, then repeat: 1731 / 517

Going ahead to step 8:
517 can be fit into 1731 3 times, resulting in a remainder of 180.
Put 3 as the next digit of the answer. 
Result so far: 76283.0
If we take 1551 away from 1731, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 9:
1800 divided by 517 is 3 with a remainder of 249.
The next digit of our result is 3. 
Result so far: 76283.3
If we take 1551 away from 1800, we end up with 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

On to step 10:
2490 divided by 517 is 4 with a remainder of 422.
The next digit of our result is 4. 
Result so far: 76283.34
Deduct 2068 from 2490 and we're left with 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

On to step 11:
4220 divided by 517 is 8 with a remainder of 84.
The number 8 becomes the next digit in our result. 
Result so far: 76283.348
The remainder is 84 after subtracting 4136 from 4220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 12:
517 goes into 840 1 times with a remainder of 323.
Use 1 as the next digit of our solution. 
Result so far: 76283.3481
Subtracting 517 from 840 leaves us with 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

Going ahead to step 13:
When dividing 3230 by 517, we get 6 with a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 76283.34816
Subtract 3102 from 3230 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 14:
517 goes into 1280 2 times with a remainder of 246.
The next digit of our result is 2. 
Result so far: 76283.348162
If we subtract 1034 from 1280, we get 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Advancing to step 15:
If we divide 2460 by 517, we get 4 and a remainder of 392.
The next digit of our result is 4. 
Result so far: 76283.3481624
If we subtract 2068 from 2460, we get 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Let's proceed to step 16:
If we divide 3920 by 517, we get 7 and a remainder of 301.
Use 7 as the next digit of our solution. 
Result so far: 76283.34816247
If we take 3619 away from 3920, we end up with 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

The quotient of the division is 76283.34816247, and the remainder is 3.01e-07.